S.L. 406.2 Art. 5Revocation of notice.

(1) The Commissioner may, in the cases specified in subregulation (2), revoke a notice given in terms of regulation 4 by means of a further notice, and as from the date specified in the said further notice, the tax period of that person shall be a period of three months.

(2) A revocation referred to in subregulation (1) may be made:

(a) where, at any time, the Commissioner has reason to believe that there was or there is likely to be a material change in the circumstances on the basis of which an application has been allowed;

(b) where it results to the Commissioner that any information given by a person which is relevant to the determination of his turnover was incorrect;

(c) at the request of the registered person to whom the notice was served in accordance with the provisions of regulation 4.